Recent updates to the PAYE Online Manual

Below are details of the amendments that were published on 31 October 2007 (see the update index for all updates).

SectionDetails of update
Index of Forms‘IR2010’ – removed as this leaflet is obsolete.
‘MP2’ – only available online – link updated.
PAYE12008‘Automated coding of benefits and expenses from ECS’ – under sub heading ‘Expenses claimed under S336 ITEPA 2003’, ‘Assets transferred’ P11D section amended from ‘L’ to ‘A’.
PAYE21031‘Employer records: maintain employer record: cessation of an employer record (Action Guide)’ – step1, correction of link to PAYE21030
PAYE21056‘Employer records: maintain employer record: dormant employer records (Action Guide)’– step 5, correction of link to PAYE47061
PAYE21141‘Employer records: maintain employer record: limited liability partnerships ’– step 3, correction of link to PAYE20136
PAYE47020‘Employer returns: employer return - overpayments: completion of form P565 request stencil’ – updated indicator meanings for Format 5.
PAYE47070‘Employer returns: employer return - overpayments: overpayments and limited companies’ – how to find current company status and director’s responsibilities added
PAYE60023‘Receipt of form P46: statement B (Action Guide)’ – step 10 changed to say that the record should be transferred from the office which is linked to TBS rather than from the office which holds most information.
PAYE64020‘Further action after using function MR’ – text amended to clarify what to enter in Function TT.
PAYE71015‘Coding: earnings not assessable or not taxed as PAYE income’ – link for ‘PAYE Direct Payment’ amended to read PAYE75001 (instead of PAYE76000).
PAYE76000‘Contents’ – new section included at PAYE76076 ‘P46(LS) – state pension lump sum deferral’.
PAYE76025‘Deciding who should be the main office’ – Section updated and new steps added.
PAYE76076‘P46(LS) – state pension lump sum deferral’ – new section.
PAYE76080‘P160’ – text updated for clarification on the return of form P161.
PAYE76106‘Pensioner recommences work after period of retirement (Action Guide)’ – Step 3 updated.
PAYE77042‘Form P46(IB): receipt of (Action Guide)’ – additional step added and Action Guide updated.
PAYE80032‘Gift aid (Action Guide)’ – steps in tables amended from 1 to 9 to 1 to 10 to agree the actual steps listed.
PAYE80036‘PSUBS (Action Guide)’ - steps in tables amended from 1 to 9 to 1 to 10 to agree the actual steps listed
PAYE92000PAYE92031 ‘P14 missing – JSA cases’ (AG menu) deleted as now only one Action Guide.
PAYE92033 ‘JSA - P230B action if 5 April district finds P14 missing (Action Guide)’ – Action Guide removed as P230B is obsolete.
PAYE92031‘P14 missing – JSA cases’ (AG menu) deleted as now only one Action Guide.
PAYE92033‘JSA - P230B action if 5 April district finds P14 missing (Action Guide)’ – Action Guide removed as P230B is obsolete.